May 7, 2002
CLA-2-39:RR:NC:SP:221 I81171CATEGORY:CLASSIFICATIONTARIFF NO.:3926.10.0000; 4202.12.2025; 9611.00.0000; 9503.70.0000
Mr. Justo Tirado
Auditrade, Inc.
5462 Hoffner Avenue #507-508
Orlando, Florida 32812RE: The tariff classification of various art sets.
Dear Mr. Tirado:
In your letter dated April 22, 2002, on behalf of Action Products International, you requested a tariff classification ruling.
Catalogue pages were provided with your letter. The “Creation Station Art Desk” (No. 15804) consists of a portable plastic desk with stationery items such as crayons and markers. These items will be classified as a set in the provision applicable to that article which provides the essential character of the set. In this instance, the portable desk imparts the essential character. You did not state the country of origin for this or any other product. The rates of duty provided below are those rates applicable to such goods when they are made in a country with which the United States has Normal Trade Relations.
The “Character Stamps” (No. 15805) consists of five ink stamps. It is not clear from the catalogue whether or not the paper will be imported with the stamps. If paper is imported with the stamps and packaged together for retail sale at the time of importation, the paper is classified with the stamps.
The “Art Case” (No. 15810) is a carrying case composed of molded plastics. The case has a handle and is meant to mimic the front of a train.
The “Excavation Adventures Set” (No. 25100) is a toy excavation kit allowing a person to excavate plastic miniature dinosaur bones from glacial rock to reconstruct a dinosaur. The kit includes the dinosaur skeleton, glacial rock, goggles, metal tools and paints with a brush. These items are classified together.
The applicable subheading for the Creation Station Art Desk (No. 15804) will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the Character Stamps (No. 15805) will be 9611.00.0000, HTS, which provides for date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the Art Case (No. 15810) will be 4202.12.2025, HTS, which provides for attaché cases with outer surface of plastics or of textile materials: with outer surface of plastics, other. The rate of duty will be 20% ad valorem.
The applicable subheading for the Excavation Adventures Set (No. 25100) will be 9503.70.0000, HTS, which provides for Other Toys:....: Other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.
You also asked for ruling on the “Pots and Smock Set” (No 15807). Before we can issue a ruling we need a sample. We also need to know the fabric content and the type of plastic the apron is made of.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,